JAYESH CONTAINERS Vs. COLLECTOR OF CENTRAL EXCISE BARODA

JUDGEMENT

(1.) The short question that arises for consideration in this appeal directed against the judgment and order passed by the Customs, Excise and Gold (Control) Appellate tribunal, New Delhi, is whether the tribunal committed any error of law in upholding the notice issued by the Collector that the appellant, a manufacturer of corrugated boards, was not entitled to claim exemption as the kraft paper out of which the appellant claimed to have produced the corrugated boards was not cleared as provided in the notification.

(2.) Relevant provision granting exemption read as under:

(3.) In the result, the appeal fails and is dismissed. But there shall be no order as to costs.